https://www.taxtmi.com/caselaws?id=410781 AAR Telangana ruled on GST territorial jurisdiction for construction services in a works contract case. A contractor was engaged by an Indian corporation to construct a police academy in Maldives under an India-Maldives MOU. The AAR held that the contractor's direct contractual relationship was with the Indian corporation, not the Maldivian government. Since both supplier and recipient were located in India, the place of supply was determined under Section 12 of IGST Act. However, as the immovable property was located outside India, the place of supply was deemed to be the recipient's location per the statutory proviso. en-us Thu, 05 Aug 2021 00:00:00 +0530 Fri, 28 Mar 2025 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410781 AAR Telangana ruled on GST territorial jurisdiction for construction services in a works contract case. A contractor was engaged by an Indian corporation to construct a police academy in Maldives under an India-Maldives MOU. The AAR held that the contractor's direct contractual relationship was with the Indian corporation, not the Maldivian government. Since both supplier and recipient were located in India, the place of supply was determined under Section 12 of IGST Act. However, as the immovable property was located outside India, the place of supply was deemed to be the recipient's location per the statutory proviso. Case-Laws GST Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410781